As I understand it, the state Legislature “fiddled with the formulas in mid-year, without giving districts a chance to adjust their tax rates,” Casey O’Brien, school superintendent, said, attempting to explain why year-end cash balances for the school district were so far off.

Sympathizing with the challenge of calculating tax rates by administrators, Barbara Underwood, school board president, said, “Even though the rate is going up, we as a district aren’t getting more money.”